Is a spent round a bullet?

The Spanish Supreme Court has absolved a sergeant and a soldier of a crime against military finances for which they had been convicted and sentenced to four months in prison. The soldiers had attempted to steal seventeen ammunition boxes that they intended to sell.

The Supreme Court absolved them on the ground that the bullets had already been fired. The court concluded that spent rounds cannot be considered war bullets. The fact that they were war bullets had been treated as an aggravating circumstance by the military court that imposed the punishment. More on this case here.